State Codes and Statutes
Statutes > New-mexico > Chapter-7 > Article-38 > Section-7-38-927-38-92. Attempts to evade or defeat the property tax.
Any person who willfully attempts to evade the payment of any property tax is guilty of a fourth degree felony. He shall be fined not more than five thousand dollars ($5,000), or imprisoned for not less than one year nor more than five years, or both.